2015 (1) TMI 1180

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ahai, AR, for the Respondent. ORDER Heard Counsel for the appellant and the ld. AR for the respondent-Revenue. Condonation of a delay of 739 days in filing the appeal against the appellate Order dated 22-10-2010 is the relief sought in the COD application. 2. The Assistant Commissioner, Central Excise Division, Sitapur by the order dated 27-1-2010 confirmed Central Excise duty demand....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ned, the appellate Authority found that none of the ingredients for levy of an equivalent amount of penalty, under Rule 15(1) of the Cenvat Credit Rules, 2004 was established; there was no allegation in the show cause notice dated 4-5-2009 alleging fraud, collusion etc. nor any evidence was on record to substantiate an intent to evade duty. Therefore, the appellate Authority scaled down the penalt....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....9;s claim of filing the appeal through Courier and whether the appellant had sent an e-mail enquiring about the filing of appeal, on 19-3-2012. Registry has furnished a report signed by the Registrar on 3-9-2013. As per this report, no appeal was received either by Courier, by post or by hand, earlier to 6-2-2013. The report also states that signature on the Courier receipt does not tally with the....